- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 76. Fisheries Taxes and Assessments
- Section 11. Two Percent Salmon Enhancement Tax.
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. Three Percent Salmon Enhancement Tax.
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. One Percent Salmon Enhancement Tax.
AS 43.76.011. Two Percent Salmon Enhancement Tax.
- (a) A person holding a limited entry permit under AS 16.43 shall pay
a salmon enhancement tax at the rate of two percent of the value of salmon, as defined in AS 43.75.290
, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon
enhancement tax at the time the salmon is acquired by the buyer.
- (b) A two percent salmon enhancement tax may only be levied or collected under (a) of this section
- (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375
- (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified
regional association under AS 16.10.380
- (3) if the qualified regional association approves the two percent salmon enhancement tax under AS 43.76.015
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